1.audit 审计 8%xtb6#7M
2.attestation 鉴证 )i!
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3.credibility 可信赖程度 df J7Dhn
4.audit of financial statements 财务报表审计 ^d=Z/d
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5.agreed-upon procedures 执行商定程序 ;,4J:zvZdQ
6.high levels of assurance 高水平保证 Cn`%
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7.compilation 编制 h,p&/oU4U
8.reliability 可靠性 ^cAJC bp7
9.relevance 相关性 15eHdd d
10.professional skepticism 职业谨慎 fGe{7p6XV*
11.objectivity 客观性 e1/|PgT(KM
12. professional competence 专业胜任能力 Ow^%n(Ezh
13.Senior/CPA-in-charge 项目经理 8c/Ii"1
14.audit engagement letter 业务约定书 pH~JPNng
15.recurring audit 连续审计 (Iq\+@xE=
16.the client 委托人 \ U-5&,fP
17.change CPA 更换注册会计师 EEo+#
18.the existing CPA 现任注册会计师 =:0(&NCRq
19.the successor CPA 后任注册会计师 Rw\DJJrz
20.the preceding CPA前任注册会计师 L+kS8D<
21.issue the audit report 出具审计报告 <%R r-,
22.expert 专家 +_}2zc4
23.the board of directors 董事会 ~Igo
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24.knowledge of the entity‘ s business 了解被审计单位情况 :YI>AaYWDO
25.assess material misstatement risks评估重大错报风险 +e s6c')
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '#Fh
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27.a general knowledge of —— 初步了解―――的情况 kt:%]ZZL
28.a more knowledge of—— 进一步了解的情况 kg@J.
29.the prior year‘s working papers 以前年度工作底稿 QA 9vH'
30.minutes of meeting 会议纪要 ; yXnPAtJ
31.business risks 经营风险 Ce)Wvuh
32.appropriateness 适当性 6FmgK"
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33.accounting estimate 会计估计 K*}j1A
34.management representations 管理层声明 _k@l-Bj
35.going concern assumption 持续经营假设 d!X?R}
36.audit plan 审计计划 }wb;ulN)
37.significant audit areas 重点审计领域 j,-7J*A~
38.error 错误 YO oP] 0'L
39.fraud舞弊 68>zO %
40.modified or additional procedures 修改或追加审计程序 N|)V/no 6
41.misappropriation of assets 侵占资产 _
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42.transactions without substance 虚假交易 0q;] ;m
43.unusual pressures 异常压力 "|%fA E
44.the suspected noncompliance 涉嫌存在违法行为 ujh4cp
45.materialiy 重要性 O^$Zz<
46.exceed the materiality level 超过重要性水平 #e=^[E-yE
47.approach the materiality level 接近重要性水平 v %- V|L
48.an acceptably low level 可接受水平 !Ch ya
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -XyuA:pxx
50.misstatements or omissions 错报或漏报 wz#n$W3mGf
51.aggregate 总计 U
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52.subsequent events 期后事项 ou-
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53.adjust the financial statements 调整财务报表 }.vy|^ X
54.perform additional audit procedures 实施追加的审计程序 ZM .g +-9
55.audit risk 审计风险 0Q9OQqg
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56.detection risk 检查风险 ?yb{DZ46
57.inappropriate audit opinion 不适当的审计意见 aKy|$
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58.material misstatement 重大的错报 !R@4tSu
59.tolerable misstatement 可容忍错报 /km3L7L%R
60.the acceptable level of detection risk 可接受的检查风险
